The second half of the Mexican fiscal year concentrates the most sensitive corporate movements: the fiscal close in September for groups on a January-December calendar, the aguinaldo payout before 20 December, the ordinary board meetings that ratify the year, the 2027 budget planning kickoff, and the Buen Fin commercial cycle. The Corp H2 2026 Final Pack bundles these six activations into a single semester tender with 8 to 14 percent discount on the published quarterly price, the same master-agreement model and CFDI 4.0 traceability as the H1 pack.
The H2 2026 Final Pack is calibrated for corporate groups that need to execute the semester with the same fiscal discipline as H1 but with a different operational profile: more international fair rotation, more premium year-end deliverables, and a larger volume of pieces for clients and prospects during Buen Fin. The advantage of the semester master agreement is identical to H1: one tender, one supplier, one fiscal reconciliation, one compliance audit at semester close.
Covers the merch line for the summer operating cycle of corporate groups with tourism, hotel, and entertainment operations in Cancún, Riviera Maya, Los Cabos, and Puerto Vallarta. Includes staff kit for seasonal temporary staff, activation kit for guests passing through the properties, and the promotional piece for Tianguis Turístico Rosarito (September). UV-treated cotton, Yucatán palm weave, Chiapas bamboo.
Covers the merch line for the fiscal team and external audit team that handles the third-quarter close (July-September) and the board meeting that ratifies the interim financial statements. Premium boxes for the external auditors (Securities Market Law deadline when applicable), recognition pieces for the internal fiscal team, and supporting material for the board meeting (executive folders, USB with annexes, recognition plaques for independent directors).
Covers the merch line for the sales force during Buen Fin (deliveries 13 to 17 November) and the kickoff of Hot Sale 2027 planning (December brief for May 2027 delivery). Three tiers: standard kit (thermo + notebook + card), premium kit (backpack + travel set + accessory), VIP kit (curated experience + artisan-signed piece). Safety stock for groups above 500 employees.
Covers the merch line for the aguinaldo in-kind payout before 20 December (when the corporate opts for the mixed cash and in-kind aguinaldo under Article 87 of the LFT) and the year-end piece for employees, clients, and strategic suppliers. Oaxacan artisan basket, Baja California guardian wine, Tonalá crystal, curated box with pieces from Mexican artisans.
Covers the merch line for the IMMEX plant staff closing the US parent operating cycle between July and September, and the year-end transfer line when the parent sends commemorative pieces to Mexican staff. Temporary export with pedimento and Carta Porte 3.0 for pieces that return to Mexico, and definitive export for pieces that stay with the employee.
Covers the merch line for the 2027 strategic planning workshop that Mexican corporate groups typically run in November or December, and the ordinary board meeting of the fourth quarter that approves the next fiscal year budget. Coordination with the CEO’s office, the Financial Planning desk, and Legal for compliance with the General Law of Mercantile Societies and the Securities Market Law when applicable.
The Corp H2 2026 Final Pack semester commitment discount operates on the same economic logic as H1: when Corp-Merch.MX receives a closed semester order instead of three quarterly orders, it can reserve plant capacity with Bajío manufacturers before the July peak (when tourism groups hire seasonal staff), secure inventory of organic cotton and palm weave before harvest season, and block logistics with parcel operators before Buen Fin and year-end. Those three savings pass through to the client.
The discount is calculated on the semester subtotal before IVA and reflected in a single quote line. The invoice carries the discount on the corresponding CFDI 4.0 line with the SAT-authorised code. If the client runs only four of the six fronts, the discount drops proportionally rather than staying full. For clients with a two-year budget (2026-2027), the H2 2026 Final Pack is the foundation on which the additional 2 to 4 percent biannual discount is built.
The H2 master agreement runs from 1 July to 31 December 2026 with automatic renewal for H1 2027 if the client requests it before 31 October. For corporate groups on a non-standard fiscal calendar (April-March for US parent subsidiaries, July-June for tourism groups), H2 aligns with the client’s fiscal year close and runs on the client’s fiscal calendar, not the civil calendar.
The H2 timeline starts in the first half of June 2026 with the signature of the master agreement. The first PO confirmation happens the first week of July. The first delivery leaves the bonded warehouse between 10 and 15 July. Subsequent deliveries follow the operating calendar: tourism summer (July-August), Tianguis Turístico (25-28 September), Q3 fiscal close (1-15 October), Buen Fin (10-17 November), aguinaldo (1-15 December), 2027 planning (15-20 November), Q4 board (8 days before the meeting), year-end (15-22 December).
H2 invoicing runs as two consolidated CFDIs per quarter or as six monthly CFDIs if the AP policy requires it, with a 1.5 percent administrative surcharge on the subtotal in the monthly variant. Each CFDI carries the semester discount on a separate line, the recipient tax regime, the unit key for the spend chapter, and the CFDI use that accounting instructs. For IMMEX deliveries, the foreign trade complement is included with 0% IVA rate.
The H2 fiscal compliance report is delivered at year close (31 December) with the detail of each CFDI issued, each IMMEX pedimento, each Carta Porte 3.0, and each piece delivered with photographic evidence and recipient signature. This report is the input for the corporate annual return, the Related-Party Operations Report, and UIF compliance for financial-sector recipients above the UMA threshold.
The operational brief close is 15 June 2026. That allows production to start the first business day of July 2026 with the first delivery out before 15 July. Briefs arriving after 15 June are processed for deliveries from August onwards while the semester discount still applies as long as the master agreement is signed before 30 June 2026.
Yes. Mexican labour law allows the mixed cash and in-kind aguinaldo modality under Article 87 of the LFT. We run Oaxacan artisan basket, guardian wine, Tonalá crystal, or curated box with Mexican artisan pieces. The invoice is issued with unit key E48 and chapter D01 deduction when the piece is employee compensation. The in-kind value cannot exceed the equivalent of one month of salary.
The full discount applies with the six fronts covered. With three fronts, the discount drops to 4 to 6 percent in proportion to effective coverage. This clause is documented in the master agreement. For clients with reduced budget, we recommend running only the critical fronts (aguinaldo + year-end) on the quarterly modality without a semester contract.
We run UV-treated cotton, Yucatán palm weave, Chiapas bamboo, and stainless steel for thermoses. The pieces are designed for the Mexican summer heat: light colours, breathable materials, salt-moisture resistance for coastal destinations. Safety stock in the Cancún bonded warehouse for deliveries under 48 hours to Riviera Maya properties.
Yes. We run temporary export with pedimento and Carta Porte 3.0 for pieces that cross the northern border and return to Mexico at quarter close, and definitive export with exit pedimento for pieces that stay with the employee at the plant. We work with a certified customs broker in Monterrey and Tijuana. The invoice carries the foreign trade complement and 0% IVA.
Yes. For the 2027 strategic planning workshop and the Q4 board meeting, we run executive folders in leather tanned in León, bamboo USB with the digital annex, oak or walnut plaque with laser engraving, and a curated piece for independent directors (guardian wine, signed crystal, or gastronomic experience with local chef). Securities Market Law compliance when the client is an issuer.
Send us the second-semester headcount, the plant and office footprint, the IMMEX program and the USMCA projection for year-end, the parent tax regime, and the six fronts you want to include. We respond within 24 business hours with the closed MXN quote with the semester discount applied, the per-front delivery schedule, and the CFDI 4.0 invoicing proposal with pedimento and Carta Porte 3.0 breakdown when applicable.
Corp-Merch.MX is an independent corporate-merch provider. We are not a partner, sponsor, or official supplier of the corporations, fairs, venues, brands, or artisans referenced on this page. Figures, pieces, and suppliers are sector references included for descriptive purposes without implying affiliation. All merch is made to order and delivered with CFDI 4.0 and Carta Porte 3.0 when applicable.